Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Undervaluation of imported goods - MDF boards - large-scale evasion of customs duty - Section 14 of the Customs Act, 1962 - test report disclosed the samples which do not confirm to Grade I or Grade II - The goods are liable for confiscation and accordingly, the confiscation is upheld - Redemption allowed @10% of value plus penalty - AT
Undervaluation of imported goods - MDF boards - large-scale evasion of customs duty - Section 14 of the Customs Act, 1962 - test report disclosed the samples which do not confirm to Grade I or Grade II - The goods are liable for confiscation and accordingly, the confiscation is upheld - Redemption allowed @10% of value plus penalty - AT
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